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The paper aims to examine how the change in political ideology and institutions affects corporate governance (CG) of the state-owned enterprise (SOE) in Vietnam, as well as its consequences.

To link macro-level institutional change to micro level of the reform process of the Vietnamese SOE governance, we draw from the “Varieties of Capitalism” (VoC) framework adopt a triangulation approach for data collection.

The paper shows the CG of SOEs is a variant of capitalist CG. Changes in the function, state control and structure of governance in the Vietnamese SOEs have been shaped by the political ideology and institution. It also shows that the political and bureaucratic interferences of the state in SOEs are for political interests rather than for firms’ effectiveness.

The political ideology has existed in major aspects of the governance structure of the SOEs as a part of the party’s effort to maintain its economic legitimacy and a government of “control and domination”.

The findings of this study can be seen as a reference for the Vietnamese Government and governments of other developing countries in making incremental improvements in existing institutions rather than choosing the “best” model of CG.

The paper contributes to the literature by applying the VoC framework to analyse the change in SOE governance in a transition country while preserving the communist ideology. It can deepen our understanding of the SOE governance in Vietnam and enrich comparative studies of CG in the transition countries.

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

This paper is developed using the theoretical framework on globalisation.

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.

The Vietnamese Mekong River Delta (VMD) is one of the most affected deltas by climate change in the world. Several studies have investigated factors influencing farmers' climate change adaptation behaviors in the region; however, little is known about the effectiveness of such measures. This paper examines the determinants of adaptation strategies among VMD rice farmers and assesses the impacts of such practices on rice yield.

Endogenous switching regressions were employed using a survey data of 300 rice-producing households in An Giang and Tra Vinh provinces in 2016.

The results show that farmers receiving early disaster warnings are more likely to adopt adaptation measures to climate change. If nonadaptors had chosen to respond, their rice yield would have increased by 0.932 tons/ha/season.

The data sample is small and collected from two provinces in the VMD only; therefore, the results may be specific for the study sites. However, future research can adopt the proposed method for other regions.

The study estimates the production impacts of farmers' decisions on whether or not to adapt to extreme climate events. The proposed approach allows for capturing both observed and unobserved behaviors.

In recent years, climate-smart agriculture (CSA) was introduced to Vietnam to enhance farmers’ resilience and adaptation to climate change. Among the climate-smart agricultural technologies (CSATs) introduced were water-saving techniques and improved stress tolerant varieties. This study aims to examine the determinants of farmers’ adoption of these technologies and the effects of their adoption on net rice income (NRI) in three provinces as follows: Thai Binh (North), Ha Tinh (Central) and Bac Lieu (South).

Determinants of adoption of CSATs and the adoption effects on NRI are analyzed by using a multinomial endogenous switching regression framework.

The results showed that gender, age, number of family workers, climate-related factors, farm characteristics, distance to markets, access to climate information, confidence on the know-how of extension workers, membership in social/agricultural groups and attitude toward risk were the major factors affecting the decision to adopt CSATs. However, the effects of these factors on the adoption of CSATs varied across three provinces. These technologies when adopted tend to increase NRI but the increase is much greater when these are combined.

It is important to consider first the appropriateness of the CSA packages to the specific conditions of the target areas before they are promoted. It is also necessary to enhance the technical capacity of local extension workers and provide farmers more training on CSATs.

This study is the first attempt to identify key determinants of adoption of CSATs either singly or in combination and the adoption effects on NRI in Vietnam.

The purpose of this paper is to explore the existence and determinants of the credit gap in the cinnamon value chain development in Northwestern Vietnam.

A multi-stage sampling of 548 cinnamon households and a Heckman Selection Model were applied to examine their credit access constraints. In-depth interviews with cooperatives, enterprises, banks and relevant government agencies were further conducted to explain the credit gap.

In the total 52.74 percent of households that received credit, 24.56 percent of them received an insufficient amount of credit as registered. In addition, 35.77 percent of total households are credit rationed. Although all enterprises and cooperatives had been successful in applying for credit as long as they have collateral, none of them received the full credit amount requested. The credit amount received satisfied 80.64, 43.03 and 44.28 percent of the demand by households, cooperatives and enterprises, respectively. The lack of valuable collateral assets is the most important factor explaining this credit gap. Moreover, membership in a farmer-based union or ownership of a bank account increases the probability of access to credit. Educated household heads with a larger farm size and the Kinh ethnic majority are positively associated with a larger amount of credit. Households with conventional cinnamon farming, more dependents and union non-membership are more likely to be credit rationed.

A reform on collateral management, facilitating access to bank accounts, capacity building for local farmer-based unions, organic certification, granting land use rights and facilitating a platform to share reliable information between relevant actors are needed to bridge the credit gap.

This paper analyses the determinants of credit access constraints by key actors in a medicinal plant value chain that was insufficiently discussed by previous studies in the field.

The purpose of this paper is to explore the influence of culture on the sense of self-efficacy in teaching English as a Foreign Language of a group of university teachers in Vietnam. Research exploring the relationship between culture and self-efficacy is extremely rare despite the acknowledged importance of culture in the formation of self-efficacy beliefs.

This study took the form of qualitative research with diverse, data collection instruments: individual interviews, focus group discussions, observations and journaling.

Findings indicate that certain features of the Vietnamese cultural context impacted on the way the study teachers constructed their sense of self-efficacy. Specifically, under the influence of a Vietnamese sense of belonging, the study teachers tended to rely more on efficacy-building information from other people rather than from themselves. The perception of inequality in power may have heightened negative emotional arousal, thus contributing to a negative sense of self-efficacy among the teachers. The Vietnamese concept of face and the high status of teachers in the social hierarchy in part mediated teachers’ sense of self-efficacy.

The perceived burden of performing both parenting and teaching roles and responsibilities may have diminished the self-efficacy in teaching of female teachers.

The contribution and implications of the study are discussed.

The current study proposes a moderated mediation model to predict work-from-home engagement during an emergency such as the coronavirus disease 2019 (COVID-19) pandemic based on the integration of well-known concepts, including inclusive leadership, organizational support and perceived risk theory.

An online questionnaire on the Google Forms platform was designed and distributed to Vietnamese employees using a convenience sampling method. A total of 794 valid questionnaires were used for data analysis. Partial least squares structural equation modeling (PLS-SEM) was employed to test the proposed model and hypotheses. The instrument's validity and reliability were tested and ensured.

The study found that inclusive leadership has direct and indirect effects on work-from-home engagement through the separate and serial mediating roles of perceived organizational support and employee motivation. The present study also revealed that the effects of perceived organizational support and employee motivation on work-from-home engagement are strengthened by employee risk perception. Moreover, the study showed that perceived organizational support and employee motivation performed the lowest of the four elements that were considered, while the importance of these two factors was the highest.

These findings suggest that in an emergency such as COVID-19, contextual factors should be given more attention. Based on these findings, several theoretical and practical implications for human resource management are highlighted.

By integrating inclusive leadership, organizational support and perceived risk theory to explore employees' engagement in working from home during an emergency, the present study demonstrated that in addition to traditional factors, leadership and contextual factors should be considered for studies on working from home in an emergency such as the COVID-19 pandemic. The present study established that these factors might encourage employees' work-from-home engagement.

Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

Drawing from emotional labour (EL) and emotion regulation (ER) theories, this paper aims to identifiy what helps and what hinders the emotional intelligence (EI) practice of Vietnamese hotel workers. Researching EI qualitatively from a novel context highlights the influence of culture on EI.

The critical incident technique (CIT) was adopted as the qualitative methodological approach using a self-administered form and semi-structured interviews to collect empirical data from a sample of 34 Vietnamese hotel workers in 19 different hotels.

The findings show that following Joseph and Newman’s (2010) cascading model of EI would help hotel workers in their practice. The research also found different factors hindering the EI practice from the individual and organisational levels. Vietnamese culture was believed to guide deep-acting and meditation. Language barrier and manager support emerged as significant factors that could help or hinder their EI practice.

The research proposes a conceptual framework addressing the factors that could help or hinder the EI practice and provides implications for HR practices and management. Caution could be taken when applying the research implications because of the small sample as a nature of qualitative research.

To the best of the authors’ knowledge, this is the first attempt to appraise the EI practice adopting the CIT as a qualitative methodological approach in an under-research context and add evidence to the theoretical links between EI, EL and ER.